Kwerkerij Gebroeders v Commission (1988)

Gasunie was gas company owned 50% by Dutch government.
Tariffs it charged subject to approval by government minister.
Commission decided its tariffs to certain
horticultural firms were preferential and constituted state aid.
ECJ held was unnecessary to draw any distinction between
cases where aid granted directly by state and cases where aid granted through
public and / or private bodies established by state to administer aid.
Considered as a whole, circumstances indicate that
Gasunie in no way enjoyed full autonomy in fixing of gas tariffs but acts under
control and on instructions of public authorities.
[This case shows that amount of control and dependence
is relevant factor.
Even 100% state ownership would not matter if undertaking
took completely autonomous decisions]